⁺I/we have examined the balance sheet of the ⁺industrial undertaking/business of hotel styled⁺⁺ .................. and belonging to M/s. ...................... as at ........... and the profit and loss account of the said ⁺industrial undertaking/business of hotel for the year ended on that date which are in agreement with the books of account maintained at the head office at ............................. and branches at ............... 

⁺I/We have obtained all the information and explanations which to the best of +my/our knowledge and belief were necessary for the purposes of the audit. In ⁺my/our opinion proper books of account have been kept by the head office and the branches of the +industrial undertaking/business of hotel aforesaid visited by +me/us so far as appears from ⁺my/our examination of books, and proper returns adequate for the purposes of audit have been received from branches not visited by ⁺me/us, subject to the comments given below :-
 In ⁺my/our opinion and to the best of +my/our information and according to explanations give to ⁺me/us, the said accounts give a true and fair view - 
        (i) in the case of the balance sheet, of the state of affairs of the above named +industrial undertaking/business of hotel as at ..................; 
             and 
       (ii) in the case of the profit and loss account, of the profit or loss of the +industrial undertaking/business of hotel for the accounting 
              year ending on ............................... 

Place .................................... 
Date ...................................... 

........................... 
Signed        
Accountant⁺⁺